2021 (1) TMI 1317

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..... STATE OF WEST BENGAL ORS. VERSUS CALCUTTA CLUB LIMITED AND CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE ORS. VERSUS M/S. RANCHI CLUB LTD. [ 2019 (10) TMI 160 - SUPREME COURT] - HELD THAT:- The impugned order is dated 27.06.2019, whereas the judgment of the Supreme Court is dated 03.10.2019 and the Officer did not thus have occasion to take note of the same. Hence impugned order of assessment d .....

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..... etitioner s assessment. The impugned order is dated 27.06.2019, whereas the judgment of the Supreme Court is dated 03.10.2019 and the Officer did not thus have occasion to take note of the same. 2. Hence impugned order of assessment dated 27.06.2019 is set aside and the matter remitted to the file of the Assessing Authority to re-done in the light of the judgment of the Supreme Court in Calcutta C .....

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